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99 results for “bogus purchases”+ Undisclosed Incomeclear

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Mumbai1,818Delhi1,330Jaipur439Kolkata429Chennai350Ahmedabad189Bangalore188Chandigarh154Hyderabad104Pune99Indore96Surat88Nagpur74Cochin62Raipur62Amritsar58Rajkot50Guwahati43Calcutta39Visakhapatnam38Cuttack35Lucknow35Allahabad34Patna34Jodhpur28Agra25Ranchi13Dehradun8Varanasi8Karnataka6Telangana5Jabalpur4SC3Orissa2Panaji2Gauhati1

Key Topics

Section 143(3)80Addition to Income67Section 153A66Section 10(38)45Section 13242Section 132(4)35Section 133A33Disallowance31Search & Seizure28

ASSISTANT COMMISSIONER OF INCOME-TAX,, KOLHAPUR vs. VIJAYKUMAR RAJARAM SHAH,, KOLHAPUR

In the result, the appeal of the Revenue in ITA No

ITA 608/PUN/2016[2011-12]Status: DisposedITAT Pune26 Jun 2020AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

bogus expenses amounting to Rs.89,79,588/- under the head ‘Purchase of stilt and cement’ for the year under consideration, which was added in his hands. The assessee had sought set off with the disclosure already made and also it was contended that the said income offered in respect of purchases was part of business income and infrastructural activities

ASSISTANT COMMISSIONER OF INCOME-TAX vs. LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,, KOLHAPUR

Showing 1–20 of 99 · Page 1 of 5

Section 14723
Section 14822
Capital Gains20

In the result, the appeal of the Revenue in ITA No

ITA 1246/PUN/2015[2010-11]Status: DisposedITAT Pune26 Jun 2020AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

bogus expenses amounting to Rs.89,79,588/- under the head ‘Purchase of stilt and cement’ for the year under consideration, which was added in his hands. The assessee had sought set off with the disclosure already made and also it was contended that the said income offered in respect of purchases was part of business income and infrastructural activities

ASSISTANT COMMISSIONER OF INCOME-TAX vs. LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,, KOLHAPUR

In the result, the appeal of the Revenue in ITA No

ITA 1245/PUN/2015[2009-10]Status: DisposedITAT Pune26 Jun 2020AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

bogus expenses amounting to Rs.89,79,588/- under the head ‘Purchase of stilt and cement’ for the year under consideration, which was added in his hands. The assessee had sought set off with the disclosure already made and also it was contended that the said income offered in respect of purchases was part of business income and infrastructural activities

LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,,KOLHAPUR vs. ASSISTANT COMMISISONER OF INCOME-TAX,,

In the result, the appeal of the Revenue in ITA No

ITA 1177/PUN/2015[2009-10]Status: DisposedITAT Pune26 Jun 2020AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

bogus expenses amounting to Rs.89,79,588/- under the head ‘Purchase of stilt and cement’ for the year under consideration, which was added in his hands. The assessee had sought set off with the disclosure already made and also it was contended that the said income offered in respect of purchases was part of business income and infrastructural activities

ASSISTANT COMMISSIONER OF INCOME-TAX vs. LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,, KOLHAPUR

In the result, the appeal of the Revenue in ITA No

ITA 1247/PUN/2015[2011-12]Status: DisposedITAT Pune26 Jun 2020AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

bogus expenses amounting to Rs.89,79,588/- under the head ‘Purchase of stilt and cement’ for the year under consideration, which was added in his hands. The assessee had sought set off with the disclosure already made and also it was contended that the said income offered in respect of purchases was part of business income and infrastructural activities

LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,,KOLHAPUR vs. ASSISTANT COMMISISONER OF INCOME-TAX,,

In the result, the appeal of the Revenue in ITA No

ITA 1178/PUN/2015[2010-11]Status: DisposedITAT Pune26 Jun 2020AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

bogus expenses amounting to Rs.89,79,588/- under the head ‘Purchase of stilt and cement’ for the year under consideration, which was added in his hands. The assessee had sought set off with the disclosure already made and also it was contended that the said income offered in respect of purchases was part of business income and infrastructural activities

LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,,KOLHAPUR vs. ASSISTANT COMMISISONER OF INCOME-TAX,,

In the result, the appeal of the Revenue in ITA No

ITA 1179/PUN/2015[2011-12]Status: DisposedITAT Pune26 Jun 2020AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

bogus expenses amounting to Rs.89,79,588/- under the head ‘Purchase of stilt and cement’ for the year under consideration, which was added in his hands. The assessee had sought set off with the disclosure already made and also it was contended that the said income offered in respect of purchases was part of business income and infrastructural activities

SHAHAJI BHANUDAS BHAD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal is partly allowed

ITA 813/PUN/2016[2007-08]Status: DisposedITAT Pune08 Nov 2019AY 2007-08

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos. 813 To 818/Pun/2016 िनधा"रण वष" / Assessment Years : 2007-08 To 2012-13

Section 132Section 132(4)Section 133ASection 143(3)Section 153A

purchased from undisclosed income. That is raison d’etre for the legislature to have employed the word “may” in the language of section 132(4), which delineates that the statement made by the assessee may or may not be used as evidence in the assessment proceedings. The nitty gritty of the matter is that though a statement made

SHAHAJI BHANUDAS BHAD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal is partly allowed

ITA 816/PUN/2016[2010-11]Status: DisposedITAT Pune08 Nov 2019AY 2010-11

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos. 813 To 818/Pun/2016 िनधा"रण वष" / Assessment Years : 2007-08 To 2012-13

Section 132Section 132(4)Section 133ASection 143(3)Section 153A

purchased from undisclosed income. That is raison d’etre for the legislature to have employed the word “may” in the language of section 132(4), which delineates that the statement made by the assessee may or may not be used as evidence in the assessment proceedings. The nitty gritty of the matter is that though a statement made

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHRI SHAHAJI BHANUDAS BHAD,, PUNE

In the result, the appeal is partly allowed

ITA 951/PUN/2016[2009-10]Status: DisposedITAT Pune08 Nov 2019AY 2009-10

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos. 813 To 818/Pun/2016 िनधा"रण वष" / Assessment Years : 2007-08 To 2012-13

Section 132Section 132(4)Section 133ASection 143(3)Section 153A

purchased from undisclosed income. That is raison d’etre for the legislature to have employed the word “may” in the language of section 132(4), which delineates that the statement made by the assessee may or may not be used as evidence in the assessment proceedings. The nitty gritty of the matter is that though a statement made

SHAHAJI BHANUDAS BHAD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal is partly allowed

ITA 814/PUN/2016[2008-09]Status: DisposedITAT Pune08 Nov 2019AY 2008-09

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos. 813 To 818/Pun/2016 िनधा"रण वष" / Assessment Years : 2007-08 To 2012-13

Section 132Section 132(4)Section 133ASection 143(3)Section 153A

purchased from undisclosed income. That is raison d’etre for the legislature to have employed the word “may” in the language of section 132(4), which delineates that the statement made by the assessee may or may not be used as evidence in the assessment proceedings. The nitty gritty of the matter is that though a statement made

SHAHAJI BHANUDAS BHAD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal is partly allowed

ITA 815/PUN/2016[2009-10]Status: DisposedITAT Pune08 Nov 2019AY 2009-10

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos. 813 To 818/Pun/2016 िनधा"रण वष" / Assessment Years : 2007-08 To 2012-13

Section 132Section 132(4)Section 133ASection 143(3)Section 153A

purchased from undisclosed income. That is raison d’etre for the legislature to have employed the word “may” in the language of section 132(4), which delineates that the statement made by the assessee may or may not be used as evidence in the assessment proceedings. The nitty gritty of the matter is that though a statement made

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHRI SHAHAJI BHANUDAS BHAD,, PUNE

In the result, the appeal is partly allowed

ITA 952/PUN/2016[2010-11]Status: DisposedITAT Pune08 Nov 2019AY 2010-11

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos. 813 To 818/Pun/2016 िनधा"रण वष" / Assessment Years : 2007-08 To 2012-13

Section 132Section 132(4)Section 133ASection 143(3)Section 153A

purchased from undisclosed income. That is raison d’etre for the legislature to have employed the word “may” in the language of section 132(4), which delineates that the statement made by the assessee may or may not be used as evidence in the assessment proceedings. The nitty gritty of the matter is that though a statement made

SHAHAJI BHANUDAS BHAD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal is partly allowed

ITA 818/PUN/2016[2012-13]Status: DisposedITAT Pune08 Nov 2019AY 2012-13

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos. 813 To 818/Pun/2016 िनधा"रण वष" / Assessment Years : 2007-08 To 2012-13

Section 132Section 132(4)Section 133ASection 143(3)Section 153A

purchased from undisclosed income. That is raison d’etre for the legislature to have employed the word “may” in the language of section 132(4), which delineates that the statement made by the assessee may or may not be used as evidence in the assessment proceedings. The nitty gritty of the matter is that though a statement made

SHAHAJI BHANUDAS BHAD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal is partly allowed

ITA 817/PUN/2016[2011-12]Status: DisposedITAT Pune08 Nov 2019AY 2011-12

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos. 813 To 818/Pun/2016 िनधा"रण वष" / Assessment Years : 2007-08 To 2012-13

Section 132Section 132(4)Section 133ASection 143(3)Section 153A

purchased from undisclosed income. That is raison d’etre for the legislature to have employed the word “may” in the language of section 132(4), which delineates that the statement made by the assessee may or may not be used as evidence in the assessment proceedings. The nitty gritty of the matter is that though a statement made

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHRI SHAHAJI BHANUDAS BHAD,, PUNE

In the result, the appeal is partly allowed

ITA 950/PUN/2016[2008-09]Status: DisposedITAT Pune08 Nov 2019AY 2008-09

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos. 813 To 818/Pun/2016 िनधा"रण वष" / Assessment Years : 2007-08 To 2012-13

Section 132Section 132(4)Section 133ASection 143(3)Section 153A

purchased from undisclosed income. That is raison d’etre for the legislature to have employed the word “may” in the language of section 132(4), which delineates that the statement made by the assessee may or may not be used as evidence in the assessment proceedings. The nitty gritty of the matter is that though a statement made

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHRI SHAHAJI BHANUDAS BHAD,, PUNE

In the result, the appeal is partly allowed

ITA 953/PUN/2016[2011-12]Status: DisposedITAT Pune08 Nov 2019AY 2011-12

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos. 813 To 818/Pun/2016 िनधा"रण वष" / Assessment Years : 2007-08 To 2012-13

Section 132Section 132(4)Section 133ASection 143(3)Section 153A

purchased from undisclosed income. That is raison d’etre for the legislature to have employed the word “may” in the language of section 132(4), which delineates that the statement made by the assessee may or may not be used as evidence in the assessment proceedings. The nitty gritty of the matter is that though a statement made

M/S. SHIVAM CONSTRUCTION CO,,PANVEL vs. DEPUTY COMMISSIONER OF INCOME TAX,,

Appeals are dismissed, accordingly

ITA 234/PUN/2017[2011-12]Status: DisposedITAT Pune20 Jun 2022AY 2011-12

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.233 & 234/Pun/2017 ननधधारण वषा / Assessment Year : 2010-11 & 2011-12

For Appellant: Shri Hari KrishanFor Respondent: Shri S. P. Walimbe
Section 144

undisclosed income relating to the purchases to 25 % of the total purchases. The said decision was confirmed by this Court as well. On consideration of the matter, we find that the facts of the present case are identical to those of M/s. Indian Woolen Carpet Factory (supra) or M/s. Vijay Proteins Ltd. In the present case the Tribunal has categorically

M/S. SHIVAM CONSTRUCTION CO,,PANVEL vs. DEPUTY COMMISSIONER OF INCOME TAX,,

Appeals are dismissed, accordingly

ITA 233/PUN/2017[2010-11]Status: DisposedITAT Pune20 Jun 2022AY 2010-11

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.233 & 234/Pun/2017 ननधधारण वषा / Assessment Year : 2010-11 & 2011-12

For Appellant: Shri Hari KrishanFor Respondent: Shri S. P. Walimbe
Section 144

undisclosed income relating to the purchases to 25 % of the total purchases. The said decision was confirmed by this Court as well. On consideration of the matter, we find that the facts of the present case are identical to those of M/s. Indian Woolen Carpet Factory (supra) or M/s. Vijay Proteins Ltd. In the present case the Tribunal has categorically

ACIT, CIRCLE-1, NASHIK, NASHIK vs. TAPARIA TOOLS LIMITED, NASHIK

In the result, both the appeal of the Revenue as well as Cross Objection of the assessee are allowed for statistical purposes as per the terms indicated above

ITA 1337/PUN/2025[2017-18]Status: DisposedITAT Pune10 Dec 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1337/Pun/2025 Assessment Year : 2017-18

For Appellant: Shri Amit BobdeFor Respondent: Shri Viral Shah
Section 142(1)Section 147Section 148Section 37(1)

bogus purchase and said amount 100% is disallowable. CO No.30/PUN/2025 Taparia Tools Limited 6.2. In the context of the case under hands, disallowance of 100% purchases as purported to be shown from M/s Sharp King Trading Pvt Ltd has also the backing of ratio laid down by Hon'ble Supreme Court. The Apex Court observed in the case